2002-08-12 Regular Meeting, Public Hearing and Workshop Meeting

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e e SCHEDULE OF AGREED-UPON PROCEDURES I. Review historical information surrounding City use of credit cards (American Express and VISA) leading to request for special agreed-upon procedures engagement. 2. Discuss specific engagement needs related to credit cards with Audit Committee Chairman. 3. Review relevant written City policies, procedures, manuals, employment contracts, ordinances and department directives that might govern the handling and payment of City credit card expenditures. 4. Determine adequacy of written policies and procedures related to City credit card expenditures based on review of documents outlined in number 3 above. 5. Interview relevant City personnel to determine if written policies and procedures were being followed and, if not, what procedures were followed. In addition, our interviews might be used to confirm our understanding of certain credit card expenditures detailed in the monthly credit card statements. 6. Review existing support behind paid City credit card statements for the six year period for all City credit cards and categorize expenditures by type/nature and level of attached support. 7. Interview certain individuals related to the City to determine if additional support for credit card expenditures exists outside the official City payment/disbursement records. 8. Review all paid per diem travel and expense requests during the audit period that might relate to the expenditures paid by City credit cards. 9. Review relevant City documents related to reimbursements made to the City by cardholders for items or services purchased by City credit cards. IO. Summarize the information reviewed which will include our related analysis, for purposes of inspection, review, and analysis by the Audit Committee.